Fiscal Court v. Board of Education

230 S.W. 57, 191 Ky. 263, 1921 Ky. LEXIS 311
CourtCourt of Appeals of Kentucky
DecidedApril 22, 1921
StatusPublished
Cited by8 cases

This text of 230 S.W. 57 (Fiscal Court v. Board of Education) is published on Counsel Stack Legal Research, covering Court of Appeals of Kentucky primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Fiscal Court v. Board of Education, 230 S.W. 57, 191 Ky. 263, 1921 Ky. LEXIS 311 (Ky. Ct. App. 1921).

Opinion

Opinion of the Court by

Judge Thomas

Affirming.

[264]*264The General Assembly of this 'Commonwealth at its 1920 session enacted chapter 36, page 148 of the Session Acts for that year. By it the public school system and the machinery through which it was to be operated were very extensively changed and altered. We shall refer to the law pertaining to the subject prior to the passage of that act as the “old act” and to the act itself as the “new act.” Under the old act (section 4434a-5, Vol. 3, Kentucky Statutes) the county board of education was composed' of the county superintendent of schools, as ex-officio member and chairman, and of the various chairmen of the educational division boards in the county. Under section 1 of the new act the county board of education was to consist of five members elected by the qualified voters of the- county exclusive of cities of the first, second and third classes and those residing in districts having an independent school system. Under the old act (section 4457, Vol. 3, Kentucky Statutes) the county board of education was required to lay before the fiscal court of the county an estimate of the'amount of money necessary, beyond that obtained from the state, to defray the legitimate expenses of running the schools of the county, and it was the duty of the fiscal court to levy a tax upon all property subject thereto for the purpose of raising the amount of the estimate of the county board of education, but not to exceed the rate of thirty cents on each one hundred dollars’ worth of taxable property subject to the tax. Section 8 of the new act imposed substantially the same duties upon the county board of education created by that act, but the limit of the rate of taxation which the fiscal court could levy under that act was not less than twenty-five cents nor more than fifty cents on each one hundred dollars ’ worth of property subject to the tax. The same section provided that the members of the board of education created by that act should be elected at the November election in 1920 and should qualify and assume the duties of office at the first of the year 1921. There was an emergency clause to the act declaring that it should take effect from the date of its approval, which was March 22, 1920, and section 8 thereof provided that the request for the fiscal court to make the supplementary levy therein provided for, for the scholastic year from July 1,1920 to June 30, 1921, should be made by the existing county board of education elected and qualified under the old act. [265]*265It was further provided in the same section that the budget containing' the needed supplementary amount, if submitted by the new board, should be made- in writing and filed with the county court clerk “not less than ten days before the usual day for making the county levy,” and it was made the duty of the county court clerk to present it to the fiscal court at its next term. If, however, the budget was needed for the first scholastic year following the taking effect of the act it was expressly provided that the old board might submit it, but in that case it need not be filed with the county clerk ten days or any number of days before the convening of the fiscal court.

Section 1838 of the statutes provides for two regular terms of the fiscal court in each year commencing on the first Tuesday in April and in October, but that the county court may by an order of record fix a different date for the commencement of the terms, “provided that one of said terms shall be held in October.” It is further prescribed in that section that the county judge shall have power to call a special term of the fiscal court for the transaction of any business within its jurisdiction, and if the county judge for any reason is unable to act such special session may be called by a majority of the members of the court.

The board of education of Cumberland county, elected and operating under the old act, submitted tq the- fiscal court at its regular session in October, 1919, a budget as contemplated in section 4457, supra, and the court made a levy as therein directed of thirty cents on 'each one hundred dollars’ worth of property subject to the taxation in the county. After the' taking effect of the new act, which raised the salaries of teachers, and prescribed perhaps other provisions increasing the amount necessary to be expended for schools, the same board, in carrying out the duties imposed upon it by section 8 of the new act, made out a new or supplementary budget asking -for the levy of an additional rate of twenty cents upon all property subject to the tax which, with the thirty cents-already levied, would make the maximum rate of fifty cents allowed by the new act and filed it with the county court clerk of Cumberland county about May 4, 1920, and then requested the county judge of the county to call the fiscal court in special session for the purpose of making the levy therein requested; but the county judge declined to do so and this action was filed by the board of education [266]*266against the members of the fiscal court, including the county judge, asking for a mandatory writ ordering and directing the latter to call the court in special session and commanding and directing each member thereof to make the levy as requested in the submitted supplementary budget. The motion for the writ was made, after notice executed on the defendants, and they appeared and filed demurrer to the petition, which the court overruled, and upon their declining to plead further the writ was granted as prayed for, and complaining of that judgment defendants prosecute this appeal.

All necessary steps towards the preparation of the budget and facts showing the necessity for the additional fund to be raised by the requested levy are alleged in the petition and, of course, admitted by the demurrer, and the only objections to the judgment urg’ed before us are: (1) that it was the duty of the county board of education to submit the budget to the fiscal court at its.regular April 1920 term, since the act under which the request is made took effect on March 22, 1920, and that the board having failed to do so it lost its right to make the request at any time thereafter, and (2) that it is incompetent for the court to compel by a mandatory writ the convening of the fiscal court in special session.

Perhaps it might be true that county boards of education in submitting requests to tax levying authorities should include the entire sum needed in one request and not divide them up and make successive and recurring ones, but this rule, if true, can not apply to the conditions existing in this case, because the right to make the second request, which is the one here involved, was not only created, but was expressly provided for by the new act which, as we have seen, in addition to increasing the expenses of operating the schools also raised the maximum rate of taxation which might be levied by the fiscal court to defray those expenses. We are furthermore convinced that the provisions of the new act, requiring the budget to be made out and filed with the county court clerk before the usual day for the convening of the regular term of the fiscal court at which the county levy is made, are directory and not mandatory. To hold otherwise would put it in the power of the board, through oversight or willful dereliction, to deprive the school children of the county of the benefits intended to be conferred by the statute through the collection and expenditure of the additional [267]

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Bluebook (online)
230 S.W. 57, 191 Ky. 263, 1921 Ky. LEXIS 311, Counsel Stack Legal Research, https://law.counselstack.com/opinion/fiscal-court-v-board-of-education-kyctapp-1921.